Table of Contents
IBM is a US-incorporated multinational enterprise technology corporation with a 75-year operational presence in Israel, one of its twelve global research laboratories (Haifa, since 1972), a wholly-owned commercial subsidiary (IBM Israel Ltd.), and an Israeli-origin cybersecurity product line (IBM Trusteer, acquired 2013). Its BDS-1000 composite score of 491 (Tier C) is driven primarily by V-ECON (6.50, reflecting decades of capital-anchored R&D integration) and V-DIG (5.11, reflecting data-jurisdiction exposure through Trusteer’s Tel Aviv R&D and IBM Research Haifa, plus multiple Israeli-origin technology integrations embedded in IBM’s core security stack). V-MIL scores low (0.41) because no verified direct contract with the Israeli Ministry of Defence, IDF, or Israeli security forces has been identified in open procurement records, civil-society investigations, or corporate disclosures. V-POL scores modestly (1.29) on the basis of a documented asymmetric corporate silence: IBM issued an explicit Russia-exit statement in March 2022 and an explicit racial-justice and facial-recognition policy statement in June 2020, but has issued no comparable statement on Gaza, the ICJ Advisory Opinion of 19 July 2024, or the ICC arrest warrants of November 2024.
The most analytically significant finding is structural rather than contractual: IBM’s Israeli operations — Trusteer’s product-development pipeline, IBM Research Haifa’s AI and cybersecurity output, and IBM Israel’s government IT engagements — are conducted under Israeli legal jurisdiction and are therefore subject to Israeli law, including provisions that can require Israeli-territory entities to cooperate with state intelligence and security requirements. This data-exposure pathway is characterised as structural-legal; no confirmed Israeli state-access incident has been identified. IBM is not a party to Project Nimbus, does not appear in the PAX June 2024 Companies Arming Israel report, is not listed in the OHCHR settlement business database, and is not individually named in UN A/HRC/59/23 (Albanese, 2 July 2025) in the weapons or military supply sections.
Material evidence gaps remain: the Hebrew-language Israeli Government Procurement Administration portal is not fully accessible in English open sources; the current status of IBM Israel’s historical biometric population-registry contract (documented pre-2020 by Who Profits and 972 Magazine) is unconfirmed; and IBM’s Preferred Technology Enterprise tax status in Israel is not publicly disclosed.
| Date | Event |
|---|---|
| 1911 | IBM’s predecessor Computing-Tabulating-Recording Company incorporated in New York [pre-2020] |
| 1949 | IBM establishes continuous commercial presence in Israel [pre-2020] |
| 1972 | IBM Research — Haifa laboratory established on Haifa University campus [pre-2020] |
| 2013 | IBM acquires Israeli-founded cybersecurity firm Trusteer (~$1 billion) [pre-2020]1 |
| 2015 | IBM–Israel National Cyber Bureau MoU on cybersecurity cooperation reported (Haaretz); framed as civilian capacity-building; current renewal status unverified2 |
| May 2016 | IBM opens Be’er Sheva development centre within CyberSpark campus, co-located with IDF C4I and Cyber Defence Directorate entities3 |
| July 2019 | IBM closes $34 billion acquisition of Red Hat, Inc.; Red Hat Israel becomes IBM subsidiary4 |
| 2020 | IBM CEO Arvind Krishna issues public letter to US Congress on racial justice; IBM exits general-purpose facial recognition market5 |
| June 2020 | WHO Profits documents IBM Israel’s historical role in Population and Immigration Authority biometric registry (pre-2020 evidence base)6 |
| November 2021 | IBM spins off managed infrastructure services division as Kyndryl Holdings, Inc. (NYSE: KD); Kyndryl Israel becomes separate entity7 |
| March 2022 | IBM issues explicit public statement suspending business operations in Russia following Ukraine invasion8 |
| May 2022 | IBM Research — Haifa celebrates 50th anniversary; lab confirmed active9 |
| May 2023 | IBM launches watsonx AI platform commercially; IBM Israel begins marketing to Israeli government ministries10 |
| May 2024 | IBM sells QRadar SaaS product line to Palo Alto Networks; IBM managed security services to be delivered on Palo Alto Networks’ Cortex platform going forward11 |
| April 2024 | IBM completes acquisition of HashiCorp (US-origin; no Israeli defence-sector nexus identified)12 |
| 19 July 2024 | ICJ Advisory Opinion finds Israel’s continued presence in Occupied Palestinian Territory unlawful; no IBM corporate response identified13 |
| 21 November 2024 | ICC issues arrest warrants for Netanyahu and Gallant; no IBM corporate response identified14 |
| April 2026 | IBM Research — Haifa, IBM Trusteer, and IBM Israel commercial operations confirmed ongoing; no suspension or policy change announced915 |
IBM Corporation is a publicly traded US multinational, incorporated in New York State (NYSE: IBM) with global headquarters in Armonk, New York. Its current strategic focus — following the 2021 Kyndryl spin-off and 2022 Watson Health divestiture — is hybrid cloud, AI (watsonx), and enterprise consulting.16 IBM reports revenue in three segments (Software, Consulting, Infrastructure) across three geographic buckets (Americas; Europe/Middle East/Africa; Asia Pacific); Israel-specific revenue is not separately disclosed.
IBM’s largest institutional shareholders are Vanguard Group (~8–9%), BlackRock (~6–7%), and State Street (~4–5%), each acting as passive index managers.17 No single natural person holds ≥10% of shares. IBM has no Israeli parent company, no Israeli co-founding history, and no Israeli state shareholder. IBM Israel Ltd. is a wholly-owned operating subsidiary; profits flow from Israel upward to the US parent entity.
The company’s Israeli footprint encompasses IBM Israel Ltd. (commercial subsidiary, Petah Tikva), IBM Research — Haifa (global research lab, est. 1972), IBM Trusteer (security product division with Tel Aviv R&D, acquired 2013), and Red Hat Israel (IBM subsidiary since 2019). The Be’er Sheva CyberSpark development centre, opened in 2016, is co-located with units of the IDF’s C4I and Cyber Defence Directorate and the Israel National Cyber Directorate, though no contractual military supply relationship has been identified.3 IBM Israel has participated in Israel Innovation Authority co-funded R&D programmes, consistent with standard multinational R&D practice.18
IBM’s V-MIL domain score is driven primarily by the absence of documented direct military supply — an analytically significant negative finding, not simply a data gap. The audit systematically reviewed six potential military-involvement pathways (direct defence contracting, dual-use products, heavy machinery, supply-chain integration with defence primes, logistical sustainment, and munitions/weapons systems) and returned no verified positive finding in any category.
IBM appears in the Israeli Government Procurement Authority’s enterprise software vendor registries as a licensed supplier of mainframe, middleware, and enterprise IT solutions to Israeli government bodies generally.19 However, tender records do not disaggregate awards by receiving ministry in a form that allows identification of Israeli Ministry of Defence or IDF-specific awards. No tender award specifically naming IMOD or IDF as end-user has been identified. The 2015 MoU between IBM and the Israeli National Cyber Bureau was framed around civilian cybersecurity capacity-building, not military procurement, and its renewal status is unconfirmed.2 IBM’s 2022 partnership with the Israel Innovation Authority is a civilian R&D initiative.18
The Be’er Sheva CyberSpark co-location is the closest documented proximity between IBM and the Israeli military apparatus. IBM’s development centre opened there in 2016 on a campus shared with the IDF’s C4I and Cyber Defence Directorate and the Israel National Cyber Directorate.3 Co-location on a shared campus introduces a theoretical dual-use proximity risk, but the precise contractual arrangements — including any data-sharing, facility access, or joint research with security-sector co-tenants — have not been publicly disclosed. No contractual nexus between IBM’s campus tenancy and IDF operational activity has been documented in open sources, and co-location is not itself probative of a supply relationship.
IBM does not appear in the PAX Netherlands June 2024 Companies Arming Israel and Their Financiers report.20 IBM is not named in §§28–47 of UN A/HRC/59/23 (Albanese, 2 July 2025) in the weapons or military supply sections.21 IBM is not listed in the SIBAT defence export agency directory. IBM does not appear in the OHCHR settlement business database (A/HRC/43/71).22 No DSCA Foreign Military Sales notification names IBM as a contractor in any FMS letter of offer and acceptance to Israel. No FPDS record or DISA contract specifically including IBM work for Israeli programme support has been identified.23
IBM’s Red Hat (wholly owned since July 2019) maintains an Israeli office.4 Red Hat software (RHEL, OpenShift, Ansible) is enterprise infrastructure software with broad commercial deployment. No specific Red Hat contract with IMOD or IDF as named purchaser has been identified. Kyndryl (spun off November 2021) is a legally separate entity post-spin-off; its government managed-services client base appears to encompass commercial banks, telecommunications, and general government IT — no verified Kyndryl contract with Israeli defence or security forces has been identified, and Kyndryl’s activities are not attributable to IBM post-November 2021.24 HashiCorp (acquired 2024) has no documented Israeli defence-sector contracts.12
IBM maintains a Defence and Intelligence consulting practice globally.25 No evidence has been identified of this practice holding a specific, verified engagement with Israeli defence or security ministries. IBM’s 2024 Annual Report (10-K) and Corporate Responsibility Report contain no Israeli defence-specific disclosure.16
The primary structural limit is the inaccessibility of the Hebrew-language Israeli Government Procurement Administration portal in English open sources. Any IBM IMOD or IDF prime-contract awards below the material 10-K disclosure threshold (~$50 million for a US-listed company of IBM’s scale) cannot be confirmed or excluded from open sources alone. A FOIA request to BIS for export-licence applications covering high-performance computing or dual-use exports to Israeli government or security end-users could surface otherwise undisclosed regulatory activity. Full EAR licence application data for IBM is not publicly available.26
The Who Profits IBM profile and AFSC Investigate profile document IBM’s general IT services to Israeli government clients and research-lab co-location near security-sector entities, and both organisations categorise IBM under technology/IT services rather than weapons or military equipment supply.2728 Neither organisation has added a new direct military contract finding in the 2024–2025 review period. This corroborates, without proving, the low-score finding — absence of NGO documentation is not conclusive but is directionally significant given Who Profits’ focus and methodology.
IBM’s continued operations in Israel post-19 July 2024 (ICJ Advisory Opinion) and post-November 2024 (ICC arrest warrants) without any announced policy response are documentable facts that could be weighed differently under a more expansive legal-responsibility framework. Under the BDS-1000 rubric, however, constructive-notice continuation is addressed in V-POL rather than V-MIL because IBM’s continuation does not constitute a new direct military supply relationship. The score would change materially only if primary procurement records (accessible through the Hebrew-language portal or a FOIA process) revealed a direct IMOD/IDF contract, or if a civil-society investigation surfaced a supply-chain link into weapons systems, base infrastructure, or detention facilities.
| Entity | Type | Role/Relevance | Status |
|---|---|---|---|
| IBM Israel Ltd. | Wholly-owned subsidiary | Principal Israeli commercial entity; government IT vendor | Active |
| IBM Research — Haifa | Operating division | Global research lab; co-funded with IIA | Active |
| IBM Trusteer | Product division | Israeli-origin security product; Tel Aviv R&D | Active (integrated) |
| Red Hat Israel | Wholly-owned subsidiary | Enterprise software; IBM subsidiary since 2019 | Active |
| Kyndryl Israel | Formerly IBM (spun off Nov 2021) | Legacy managed-services; no longer IBM entity | Separate entity |
| HashiCorp | Wholly-owned subsidiary (acq. 2024) | US-origin infrastructure automation; no IDF nexus identified | Active |
| IDF C4I and Cyber Defence Directorate | Israeli state military unit | Co-tenant at Be’er Sheva CyberSpark campus | Co-location only |
| Israel National Cyber Directorate | Israeli state agency | Co-tenant at Be’er Sheva CyberSpark campus | Co-location only |
| Israel Ministry of Defence (IMOD) | Israeli state ministry | No verified IBM prime contract identified | N/A |
| Israel Innovation Authority (IIA) | Israeli government body | Co-funded R&D programmes with IBM Israel | Documented |
| SIBAT | Israeli defence export agency | IBM does not appear in SIBAT directory | Not listed |
| PAX Netherlands | NGO | June 2024 Companies Arming Israel report; IBM not named | Not named |
| Who Profits Research Center | NGO | IBM profile: government IT and Be’er Sheva proximity documented | Active monitoring |
| AFSC Investigate | NGO | IBM profile: government IT; no confirmed IDF/Mossad contracts | Active monitoring |
| Arvind Krishna | IBM CEO/Chair | No personal Israeli defence investments identified | Current |
| Michelle Howard (Adm., ret.) | IBM board director | No Israeli defence board roles identified | Current |
IBM’s V-DIG domain score of 5.11 is the second-highest domain contribution and reflects three analytically distinct mechanisms: (1) direct Israeli-jurisdiction data exposure through owned Israeli R&D assets; (2) structural embedding of Israeli-origin and Israeli co-founded technologies in IBM’s core security infrastructure; and (3) historical administrative digitisation work for Israeli state bodies.
The most analytically robust mechanism is the data-exposure pathway arising from IBM’s direct ownership of Israeli-jurisdiction R&D operations. IBM Trusteer — acquired for approximately $1 billion in 2013 and fully integrated as IBM intellectual property — has its product-development operations centred in Tel Aviv.1 Trusteer’s products (Rapport browser-based fraud protection; Pinpoint Assure account fraud detection) are deployed at global financial institutions and process behavioural, device-fingerprint, and transaction data. The R&D pipeline — including model training, threat-intelligence aggregation, and product engineering — is conducted under Israeli legal jurisdiction. Under the Israeli Defence Export Control Law and relevant intelligence cooperation statutes, data processed or accessible within Israeli-territory IBM operations is subject to potential Israeli state access. This exposure characterisation is structural-legal, derived from jurisdiction of operation, not from any confirmed state-access incident; no public evidence of actual Israeli state access to Trusteer data has been identified.
IBM Research — Haifa presents the same structural exposure across a broader research domain. Operating within Israeli legal jurisdiction since 1972, the lab’s work in AI and foundation models, cybersecurity (carrying the Trusteer product lineage), quantum computing, hybrid cloud optimisation, and healthcare AI is subject to Israeli law, including provisions requiring Israeli entities to cooperate with state intelligence and security requirements.9 The lab remains one of IBM’s twelve active global research facilities as of April 2026, with no public announcement of suspension or review.
The technology ecosystem integration mechanism is documented across six Israeli-origin or Israeli co-founded companies embedded in IBM’s commercial security stack. The most structurally significant is Palo Alto Networks: in May 2024, IBM sold its QRadar SaaS security product line to Palo Alto Networks and simultaneously migrated its entire managed security services delivery infrastructure onto Palo Alto Networks’ Cortex platform.11 This is a contractually locked, corporate-divestiture-level dependency — not a peripheral integration — on a platform co-founded by Israeli technologist Nir Zuk. The arrangement continued post-July 2024 and post-November 2024 with no announced modification. CyberArk’s PAM platform and IBM QRadar SIEM have a documented formal integration, expanded in 2021, embedded in IBM’s core security operations infrastructure.29 Check Point’s threat intelligence and NGFW products are integrated with IBM QRadar and X-Force Threat Intelligence through a multi-year alliance publicly extended in 2018.30 SentinelOne’s Singularity XDR platform was integrated with IBM QRadar SIEM for joint managed detection and response services through a formal 2023 partnership, not publicly terminated as of April 2026.31 Claroty’s OT/ICS security platform has a documented IBM QRadar integration extending Israeli-origin technology into IBM’s industrial security offerings.32
The administrative digitisation mechanism is documented primarily through pre-2020 evidence. Who Profits and 972 Magazine documented IBM Israel providing technology services related to the Israeli Population and Immigration Authority’s biometric population registry — a system administering both Israeli citizen identification and Palestinian population records in the West Bank.633 This is the most direct documented connection between IBM technology and the administration of the occupied territory population. The current status of this contractual relationship post-2020 is not confirmed in publicly available sources reviewed; this evidence gap is material and the historical record is not used to escalate V-DIG above the Data Residency floor.
IBM Israel’s government IT and digital transformation engagements, including marketing of watsonx to Israeli government ministries, are documented in Israeli business press.34 No specific contract awards with named Israeli government agencies have been confirmed in public sources through April 2026. Project Nimbus — the Israeli government’s $1.2 billion cloud contract awarded to Google Cloud and AWS in 2021 — does not include IBM as a primary contractor or sub-contractor.35 IBM’s non-participation in Project Nimbus is the most significant distinguishing factor from the primary targets of the No Tech for Apartheid campaign.
IBM does not operate a cloud data centre within Israel; its Middle East cloud infrastructure has been anchored in UAE and Saudi Arabia zones.36 This limits but does not eliminate data-exposure risk, as Trusteer and IBM Research Haifa process data in Israel outside the IBM Cloud regional data centre framework.
The principal challenge to the V-DIG score is that the data-exposure characterisation rests on a structural-legal inference from jurisdiction of operation rather than confirmed Israeli state-access incidents. An alternative reading would treat IBM’s Israeli R&D as functionally equivalent to any multinational company’s overseas subsidiary — subject to local law but not demonstrably exploited by state actors — and would not elevate this to a scored criterion. Under that reading, V-DIG would be anchored closer to the administrative digitisation band (4.0–5.0) than the data residency and digital sovereignty band (5.1–6.0).
The biometric population-registry documentation (the most directly occupation-relevant evidence in V-DIG) is pre-2020 and its current status is unconfirmed. If post-2020 primary-source verification revealed that this contract terminated, the administrative digitisation mechanism would weaken considerably. Conversely, if primary verification confirmed the contract’s continuation, the score would move upward toward the Surveillance Enablement band (6.1–6.9). The current score conservatively holds at 5.50 to reflect this gap.
IBM’s absence from Project Nimbus, from A/HRC/59/23’s named company list, and from the OHCHR settlement database consistently indicates that the most direct forms of digital occupation-enabling infrastructure — large-scale sovereign cloud provision, settlement-area digital services, named weapons-system IT — are absent from IBM’s documented profile. The technology ecosystem integrations with Israeli-origin vendors are commercial partnerships and product acquisitions, not purpose-built occupation-enabling tools; treating them as equivalent to direct contracts with Israeli security forces would overstate the evidence.
| Entity | Type | Role/Relevance | Status |
|---|---|---|---|
| IBM Trusteer | IBM product division | Israeli-origin; Tel Aviv R&D; global financial institution deployment | Active |
| IBM Research — Haifa | IBM operating division | Israeli-jurisdiction AI/cyber/quantum R&D | Active |
| IBM Israel Ltd. | Wholly-owned subsidiary | Government IT engagements; watsonx marketing | Active |
| Red Hat Israel | Wholly-owned subsidiary | Enterprise software; no verified IDF/IMOD contract | Active |
| Palo Alto Networks | Technology company (Israeli co-founded) | QRadar SaaS acquirer; IBM managed-security Cortex dependency | Active (post-May 2024) |
| CyberArk | Technology company (Israeli-founded, US HQ) | PAM–QRadar integration; IBM Security ecosystem partner | Active |
| Check Point Software | Technology company (Israeli-founded and HQ’d) | NGFW/threat-intel integration with QRadar and X-Force | Active |
| SentinelOne | Technology company (Israeli co-founded, US HQ) | XDR–QRadar MDR integration (2023) | Active |
| Claroty | Technology company (Israeli co-founded) | OT/ICS–QRadar integration | Active |
| Wiz | Technology company (Israeli co-founded; acquired by Google 2025) | Former CSPM integration; post-Google acquisition status unconfirmed | Unconfirmed |
| Population and Immigration Authority | Israeli state agency | Historical biometric registry contract (pre-2020, Who Profits) | Current status unconfirmed |
| Israel Prison Service | Israeli state agency | IT services documented by Who Profits (2017–2022); current status unknown | Unknown |
| Kyndryl Israel | Formerly IBM (spun off 2021) | Legacy managed infrastructure; not IBM-attributable post-2021 | Separate entity |
| Who Profits Research Center | NGO | IBM profile: biometric registry, government IT documented | Active monitoring |
| AFSC Investigate | NGO | IBM profile: consistent with Who Profits findings | Active monitoring |
| 972 Magazine | Media/NGO | Historical biometric ID documentation (pre-2020) | Historical record |
| Israeli Defence Export Control Law | Israeli statute | Governs data-exposure jurisdiction for Israeli-territory IBM operations | In force |
| Technion–Israel Institute of Technology | Academic institution | IBM Research Haifa research collaboration | Active |
| Hebrew University of Jerusalem | Academic institution | IBM Research Haifa research collaboration | Active |
IBM’s V-ECON domain score of 6.50 is the highest across all four domains and functions as V_MAX in the composite formula. It reflects IBM’s position as a long-established, capital-anchored presence in Israel’s technology economy — not a marginal commercial relationship but a foundational one.
The most durable mechanism is IBM Research — Haifa. Established in 1972, the lab has operated continuously for over 52 years, making it one of IBM’s oldest non-US research facilities and one of the longest-standing multinational corporate research operations in Israel.9 The lab’s location on the Haifa University campus institutionalises its relationship with Israeli academia. Its research output — spanning AI, cybersecurity, quantum computing, and hybrid cloud — has entered both the global scientific literature and the Israeli technology ecosystem through alumni networks, patent filings, and commercial product pipelines (most directly through the Trusteer lineage). IBM Research Haifa’s sustained operation represents continuous, multi-decade foreign direct investment in Israeli scientific and technological infrastructure.
The Trusteer acquisition (2013, ~$1 billion) deepened this integration by bringing a commercially deployed Israeli-origin security firm fully within IBM’s corporate structure.1 Unlike a vendor partnership, Trusteer is IBM intellectual property: its Tel Aviv R&D workforce, product pipeline, and threat intelligence operations are IBM assets operating under Israeli jurisdiction. This is a direct, irrevocable capital commitment to Israeli-jurisdiction R&D, not a terminable commercial contract.
IBM Israel Ltd. has maintained a wholly-owned commercial presence since 1949 — pre-dating the state of Israel’s international recognition by most Western governments — and has operated continuously since.37 As a registered Israeli corporate entity, IBM Israel Ltd. constitutes a direct foreign direct investment commitment, though its book value is not separately disclosed in IBM’s public filings. IBM Israel participates in the Israel Innovation Authority’s co-funded R&D programme framework, consistent with standard multinational R&D practice under Israeli industrial R&D law.18 Red Hat Israel (IBM subsidiary since July 2019) adds a further layer to the Israeli commercial footprint.
The economic nexus mechanism for V-ECON is best understood through the Core R&D band (7.0–7.4) of the rubric: IBM is not merely a vendor selling software licences into the Israeli market but an anchor institution of Israel’s technology research ecosystem, with a globally significant lab that has contributed to Israel’s positioning as a high-technology hub across five decades. The Trusteer acquisition and IIA participation extend this anchor function into product commercialisation and government-supported R&D respectively.
IBM does not meet the Israeli-Nexus Floor: it was incorporated in New York in 1911, is headquartered in Armonk, and has no Israeli beneficial ownership. Its Preferred Technology Enterprise tax status in Israel is not publicly disclosed — a material evidence gap, since PTE status (available to qualifying Israeli R&D operations) provides reduced corporate tax rates on qualifying technology income and would represent an additional mechanism of economic integration with the Israeli state. Profit flows run outward from IBM Israel to the US parent; there is no Israeli-domicile entity receiving profit from IBM’s global operations.
IBM does not operate in agricultural, food, or consumer-goods supply chains. It is not named in the DBIO 2024 or 2025 company lists, which target companies with direct settlement-business commercial relationships.38 It is not listed in the OHCHR settlement business database. The settlement nexus for IBM in V-ECON is indirect: potential administrative deployment of IBM technology through Israeli government contracts that extend into West Bank administration — documented as an area of concern by Who Profits6 and Corporate Occupation39 — rather than direct IBM commercial operations in settlement geography. Primary documentation establishing IBM technology deployment in occupied territories was not fully resolvable from open sources and remains an evidence gap.
The principal counter-argument is that IBM’s Israeli presence — a research lab, a commercial subsidiary, and an integrated acquisition — is structurally equivalent to comparable multinational operations in any significant technology market and does not constitute unusual economic integration with the Israeli state or the occupation. Under this reading, IBM’s IIA participation is routine (available to any qualifying multinational R&D operation); the Haifa lab’s alumni-network contribution to the Israeli technology ecosystem is an incidental consequence of long-term operation rather than a directed economic relationship; and the absence of separately disclosed Israeli revenue confirms that Israel is not a materially significant standalone market for IBM’s purposes.
A second challenge concerns the magnitude estimate. Israel-specific revenue is not separately disclosed in IBM’s public filings. The 6.50 Magnitude score is scored from confirmed anchors (duration of presence, acquisition scale, lab tenure) rather than from a direct revenue figure, introducing uncertainty. If Israel-specific revenue represented only a marginal fraction of IBM’s EMEA segment, a lower Magnitude would reduce the V-ECON score and potentially change the composite’s V_MAX domain.
IBM’s V-ECON score would change materially downward if: (a) IBM Research — Haifa were to announce closure or material reduction; (b) IBM divested or wind-down IBM Trusteer’s Tel Aviv operations; or (c) primary-source verification confirmed that IBM Israel’s government contracts are significantly smaller in scope than the anchor-status framing implies. Upward pressure on the score would come from: confirmation of PTE tax status (demonstrating state-subsidised economic integration); evidence that IBM Israel’s government contracts extend into West Bank administration systems; or documentation of the precise scope of IBM’s IIA programme participation.
| Entity | Type | Role/Relevance | Status |
|---|---|---|---|
| IBM Israel Ltd. | Wholly-owned subsidiary | Principal Israeli commercial entity; est. continuous presence 1949 | Active |
| IBM Research — Haifa | Operating division | Core R&D anchor; established 1972; Haifa University campus | Active |
| IBM Trusteer | Integrated product division | ~$1B Israeli-origin acquisition (2013); Tel Aviv R&D | Active |
| Red Hat Israel | Wholly-owned subsidiary | IBM subsidiary since 2019; standard country sales/support | Active |
| Kyndryl Israel | Formerly IBM (spun off Nov 2021) | Legacy managed services; not IBM-attributable post-2021 | Separate entity |
| Israel Innovation Authority (IIA) | Israeli government body | Co-funded R&D programmes with IBM Israel | Documented participation |
| Technion–Israel Institute of Technology | Academic institution | IBM Research Haifa joint research | Active |
| Hebrew University of Jerusalem | Academic institution | IBM Research Haifa joint research | Active |
| Vanguard Group | Institutional shareholder (~8–9%) | US index fund manager; no directed Israel exposure | Passive |
| BlackRock | Institutional shareholder (~6–7%) | US index fund manager; no directed Israel exposure | Passive |
| State Street | Institutional shareholder (~4–5%) | US index fund manager; no directed Israel exposure | Passive |
| Arvind Krishna | IBM CEO/Chair | No Israeli investment exposure identified in public disclosures | Current |
| Who Profits Research Center | NGO | IBM profile: government IT and occupation-adjacent contracts documented | Active monitoring |
| Corporate Occupation | NGO | IBM listed in connection with Israeli government contracts | Active monitoring |
| AFSC Investigate | NGO | IBM profile: IT infrastructure to Israeli government agencies | Active monitoring |
| Norwegian GPFG | Sovereign wealth fund | IBM not on exclusion list as of April 2026 | Not excluded |
| KLP | Norwegian pension fund | IBM not on exclusion list as of April 2026 | Not excluded |
| Israeli Tax Authority (PTE regime) | Israeli state body | IBM Israel PTE status unconfirmed — evidence gap | Unknown |
| BIRD Foundation | Bilateral US-Israel R&D body | IBM Israel documented historical participation | Assessed ongoing |
IBM’s V-POL domain score of 1.29 is the lowest across all domains. The primary mechanism is asymmetric silence: IBM has demonstrated a corporate capacity to issue explicit, named-conflict public statements (Russia, March 2022; US racial justice and facial recognition, June 2020) but has not exercised that capacity in relation to the Israel-Palestine conflict, the October 7, 2023 Hamas attack, the subsequent Gaza military campaign, the ICJ Advisory Opinion of 19 July 2024, or the ICC arrest warrants of November 2024.4041
This asymmetry is analytically significant because it is not mere silence — the omission is rendered meaningful by the contrast. IBM’s March 2022 Russia statement explicitly invoked corporate values and the rule of law; IBM’s June 2020 racial-justice letter and facial-recognition exit explicitly invoked discriminatory harm and human rights. The continued operation of IBM Research — Haifa, IBM Trusteer, and IBM Israel’s government IT engagements through both the ICJ AO and the ICC warrants, without any public acknowledgement of these milestones, is documentable as a temporal pattern. IBM’s own Human Rights Policy references the UN Guiding Principles on Business and Human Rights but contains no region-specific language addressing occupied territories or active armed conflicts.42
IBM’s federal lobbying disclosures — totalling approximately $3–5 million annually — identify AI, data privacy, cybersecurity, trade, and federal procurement as primary lobbying domains, with no Israel-related legislative vehicles disclosed.43 IBM’s PAC contributions are bipartisan and committee-jurisdictional (Armed Services, Appropriations, Commerce), with no identified Israel-specific earmarks.44 IBM’s IBM Foundation grant disclosures do not list Friends of the Israel Defense Forces, the Jewish National Fund, or Israeli settlement groups as recipients; equally, no Palestinian humanitarian relief grants have been identified.42
IBM’s academic collaborations with the Technion–Israel Institute of Technology and Hebrew University of Jerusalem are described in IBM materials as commercial scientific partnerships and do not constitute political advocacy.45 IBM Israel’s 70-year anniversary press release (2019) framed the relationship in terms of scientific contribution — a form of brand-level legitimation of the bilateral relationship, though below the threshold of active political advocacy. IBM’s participation in BIRD Foundation co-funded R&D projects represents formal engagement with a US-Israel bilateral government programme.46
No shareholder resolution specifically addressing IBM’s Israeli operations, military contracts, or occupation-related activities has been filed, withdrawn, or voted on at the 2023 or 2024 annual meetings.47 This contrasts with Google (Alphabet) and Amazon, which faced material shareholder resolutions on Project Nimbus in 2024. No Tech for Apartheid has not mounted a named campaign against IBM, consistent with IBM’s non-participation in Project Nimbus.35 IBM’s 17th consecutive Ethisphere “World’s Most Ethical Companies” designation (2024) is actively publicised in IBM’s CSR communications without any qualification regarding occupied territories or active armed conflicts.48
The Neutrality Floor in the V-POL rubric prevents scoring below 2.0 when V-DIG ≥ 4.0 and V-ECON ≥ 5.0, reflecting the principle that IBM’s digital and economic integration with Israel renders its silence analytically distinguishable from genuine non-involvement. Constructive-notice carry-through (post-ICJ AO and post-ICC warrants) supports the upper end of the Double Standard band (2.1–3.0) rather than escalation into a higher band, because no aggravating active-suppression, governance-blocking, or military-financing acts have been identified.
The strongest counter-argument is that IBM’s silence on the Israel-Palestine conflict is indistinguishable from the default posture of most large multinational corporations, which do not typically issue public statements on international armed conflicts or ICJ advisory opinions unless they have material operational exposure compelling disclosure. Under this reading, IBM’s Russia statement and facial-recognition exit were both prompted by US domestic political pressure and regulatory risk — context-specific factors not present in the same form for the Israel-Palestine conflict — and the asymmetry reflects different pressure environments rather than a principled double standard.
A second limit is that several evidence gaps bear directly on the V-POL score. Employee-petition or walkout activity at IBM has been reported in activist circles but cannot be confirmed against official HR disclosures, NLRB filings, or verified journalism. IBM PAC recipient-level Israel-adjacency analysis has not been conducted at full FEC Schedule B resolution. ADL Corporate Leadership Network membership is unconfirmed. FIDF and JNF corporate donor lists are partial and absence from partial lists does not confirm non-donation. Any of these gaps, if resolved in the positive, could provide additional magnitude evidence.
The V-POL score would change materially if: evidence emerged of IBM-FIDF or IBM-JNF corporate donations; IBM PAC contributions were found to be specifically earmarked to Israel-advocacy caucus members; or internal employee-advocacy actions were confirmed through NLRB or verified journalism. Downward revision would follow if IBM issued a statement on the ICJ AO or modified its Israeli operations in response to the legal milestones, or if the Technion/Hebrew University collaborations were confirmed to have no defence-application dimensions.
| Entity | Type | Role/Relevance | Status |
|---|---|---|---|
| Arvind Krishna | IBM CEO/Chair | No public Israel-Palestine statements identified; prior vocal on Russia/racial-justice | Current |
| Gary Cohn | IBM board director | Former Goldman Sachs COO; no Israel-advocacy affiliations identified | Current |
| Michelle Howard (Adm., ret.) | IBM board director | No Israel-advocacy affiliations identified | Current |
| IBM Federal | Business division | US DoD contracts; federal defence contracting posture | Active |
| Technion–Israel Institute of Technology | Academic institution | IBM Research Haifa scientific partnership | Active |
| Hebrew University of Jerusalem | Academic institution | IBM Research Haifa scientific partnership | Active |
| BIRD Foundation | Bilateral US-Israel body | IBM documented historical participation | Assessed ongoing |
| IBM Foundation | Corporate philanthropy | No FIDF/JNF/settlement grants identified; no Palestinian relief grants identified | Active |
| IBM PAC | Political action committee | Bipartisan, committee-jurisdictional contributions; no Israel earmarks identified | Active |
| Ethisphere | Corporate ethics designator | IBM 17th consecutive “Most Ethical” listing (2024) | Active |
| No Tech for Apartheid | Campaign group | Not targeting IBM; focused on Google/Amazon (Project Nimbus) | Active (not targeting IBM) |
| BDS National Committee | Campaign body | IBM not a primary designated target | Active (not primary target) |
| AFSC Investigate | NGO | IBM in “Occupation Profiteers” report; IT services to state bodies | Active monitoring |
| ICJ | International tribunal | Advisory Opinion 19 July 2024; no IBM response identified | Legal milestone |
| ICC | International tribunal | Arrest warrants November 2024; no IBM response identified | Legal milestone |
| OECD NCP | Regulatory mechanism | No OECD NCP complaints against IBM on Israeli operations identified | No complaint |
| Friends of the Israel Defense Forces (FIDF) | Parastatal fundraising body | IBM not on partial public corporate sponsor lists | Not confirmed donor |
| Jewish National Fund (JNF) | Land management/advocacy body | IBM not on partial public corporate partnership lists | Not confirmed partner |
The most significant cross-domain limitation is the inaccessibility of primary Israeli government procurement records in English open sources. The Hebrew-language Israeli Government Procurement Administration portal represents a structural evidence gap that affects V-MIL, V-DIG, and V-ECON simultaneously: any IBM contracts with IMOD, IDF, Israeli security forces, or occupation-adjacent bodies that are below IBM’s material 10-K disclosure threshold and not captured in NGO reporting would be invisible in the current open-source evidence base. This gap is irreducible from open sources alone; it could be partially addressed through a FOIA request to BIS, direct engagement with the Israeli procurement portal (requiring Hebrew-language capability), or investigative journalism with primary source access.
A second cross-domain limit is the pre-2020 character of the most specific occupation-adjacent evidence: the Who Profits and 972 Magazine documentation of IBM Israel’s biometric population-registry work. If this evidence were confirmed as ongoing, it would elevate both V-DIG (toward Surveillance Enablement) and V-POL (toward Corporate Complicity). If confirmed as terminated, it would reduce the analytical weight attached to the historical record. The current score conservatively anchors at the existing documented band because the current status cannot be verified.
The V-ECON/V-DIG interaction — specifically the structural data-exposure argument derived from Israeli-jurisdiction operations — is a form of inferential reasoning that some readers will find compelling and others will find insufficient. The inference is grounded in documented Israeli law (Defence Export Control Law, intelligence cooperation statutes) rather than invented; but the absence of any confirmed Israeli state-access incident means the practical risk remains theoretical. This limits confidence across both domains simultaneously.
| Entity | Type | Domain(s) | Key Finding |
|---|---|---|---|
| IBM Israel Ltd. | Wholly-owned subsidiary | MIL, DIG, ECON, POL | Principal Israeli commercial entity; government IT vendor; active since 1949 |
| IBM Research — Haifa | Operating division | DIG, ECON, POL | 52-year global research lab; Israeli-jurisdiction AI/cyber R&D; IIA participant |
| IBM Trusteer | Integrated product division | DIG, ECON | ~$1B Israeli-origin acquisition; Tel Aviv R&D; global financial institution deployment |
| Red Hat Israel | Wholly-owned subsidiary | MIL, DIG, ECON | IBM subsidiary since 2019; no verified IDF/IMOD contract |
| Kyndryl Israel | Formerly IBM (spun off 2021) | MIL, DIG, ECON | Post-spin-off: separate entity; activities not IBM-attributable |
| HashiCorp | Wholly-owned subsidiary (acq. 2024) | MIL | US-origin; no Israeli defence-sector nexus |
| Palo Alto Networks | Technology partner (Israeli co-founded) | DIG | QRadar SaaS acquirer; IBM entire managed-security delivery on Cortex (May 2024–) |
| CyberArk | Technology partner (Israeli-founded) | DIG | PAM–QRadar SIEM core integration |
| Check Point Software | Technology partner (Israeli-founded, HQ’d) | DIG | NGFW/threat-intel QRadar and X-Force integration |
| SentinelOne | Technology partner (Israeli co-founded) | DIG | XDR–QRadar MDR partnership (2023) |
| Claroty | Technology partner (Israeli co-founded) | DIG | OT/ICS–QRadar integration |
| IDF C4I and Cyber Defence Directorate | Israeli military unit | MIL | Be’er Sheva CyberSpark co-tenant only; no contractual nexus |
| Israel National Cyber Directorate | Israeli state agency | MIL | Be’er Sheva CyberSpark co-tenant only; no contractual nexus |
| IMOD | Israeli state ministry | MIL | No verified IBM prime contract identified |
| Population and Immigration Authority | Israeli state agency | DIG | Historical biometric registry contract (pre-2020); current status unconfirmed |
| Israel Prison Service | Israeli state agency | DIG, POL | IT services documented (Who Profits, 2017–2022); current status unknown |
| Israel Innovation Authority | Israeli government body | ECON | Co-funded R&D programmes with IBM Israel |
| BIRD Foundation | Bilateral US-Israel body | POL | IBM historical participation; assessed ongoing |
| Technion–Israel Institute of Technology | Academic institution | DIG, ECON, POL | IBM Research Haifa joint research |
| Hebrew University of Jerusalem | Academic institution | DIG, ECON, POL | IBM Research Haifa joint research |
| Arvind Krishna | IBM CEO/Chair | POL | Vocal on Russia/racial-justice; silent on Gaza/ICJ AO/ICC warrants |
| Who Profits Research Center | NGO | MIL, DIG, ECON, POL | IBM profiled: government IT, biometric registry, Be’er Sheva proximity |
| AFSC Investigate | NGO | MIL, DIG, POL | IBM profiled: IT to Israeli state bodies; consistent with Who Profits |
| PAX Netherlands | NGO | MIL | June 2024 Companies Arming Israel: IBM not named |
| OHCHR settlement database | UN mechanism | MIL, DIG, ECON | IBM not listed (A/HRC/43/71, 2020) |
| UN A/HRC/59/23 (Albanese) | UN SR report | MIL, DIG, ECON | IBM not individually named in weapons/military sections |
| ICJ Advisory Opinion (19 Jul 2024) | International legal instrument | MIL, DIG, ECON, POL | IBM continued operations post-AO; no corporate response identified |
| ICC arrest warrants (Nov 2024) | International legal instrument | POL | IBM continued operations post-warrants; no corporate response identified |
| Domain | I | M | P | V-Score |
|---|---|---|---|---|
| V-MIL | 2.00 | 2.50 | 4.00 | 0.41 |
| V-DIG | 5.50 | 6.50 | 8.00 | 5.11 |
| V-ECON | 7.00 | 6.50 | 8.50 | 6.50 |
| V-POL | 3.00 | 3.00 | 8.00 | 1.29 |
BDS-1000 Composite: 491 — Tier C (400–599)
V-ECON is V_MAX at 6.50, reflecting IBM’s 52-year continuous R&D anchor presence in Israel (IBM Research — Haifa), the ~$1 billion Trusteer acquisition retained as Israeli-jurisdiction product development, and continuous IBM Israel Ltd. subsidiary operations since 1949. The composite formula weights V_MAX fully and adds 20% of the sum of remaining domain scores as side-boosts. V-DIG contributes the largest side-boost at 5.11, grounded in Trusteer’s Tel Aviv R&D data-exposure pathway, IBM Research Haifa’s AI/cybersecurity research under Israeli legal jurisdiction, and the structural embedding of Israeli-origin technologies (Palo Alto Networks Cortex, CyberArk, Check Point, SentinelOne) in IBM’s core security delivery. V-MIL (0.41) and V-POL (1.29) are substantively low, reflecting respectively the absence of verified direct military contracts and the low-magnitude character of IBM’s political activity — asymmetric silence rather than active advocacy. The composite is robust to ±0.5 perturbations in any single criterion; a Tier B boundary (600) would require, at minimum, a material escalation in both I-DIG and I-ECON simultaneously, contingent on primary-source evidence not currently available in open sources.
V-MIL — Medium-low confidence. No verified direct military supply relationship has been identified across six distinct pathways and multiple NGO and regulatory databases. Confidence is constrained by the inaccessibility of the Hebrew-language Israeli procurement portal and the absence of BIS licence data. The score would change materially if: a direct IMOD/IDF prime contract were documented; a supply-chain link into weapons systems, base infrastructure, or detention facilities were identified; or BIS enforcement action for Israeli military-end-user sales were discovered.
V-DIG — Medium confidence. Trusteer ownership and Tel Aviv R&D are directly documented. Data-exposure characterisation is structural-legal, not incident-confirmed. Biometric population-registry evidence is pre-2020; current status is the most material open question in V-DIG. Full text of A/HRC/59/23 was not accessible at paragraph level during audit preparation; IBM’s specific appearance or non-appearance has not been verified at that granularity — direct consultation of the primary OHCHR document is recommended.49
V-ECON — Medium-high confidence. Core R&D anchor status is well documented. Dollar magnitude of Israeli operations is unconfirmed; IBM’s Preferred Technology Enterprise tax status in Israel is an identified and unresolved evidence gap. Norwegian GPFG and KLP exclusion-list status is confirmed negative as of April 2026.5051
V-POL — Medium-high confidence. Asymmetric corporate posture is convergently documented. Several evidence gaps remain open: employee-petition verification, PAC recipient-level Israel-adjacency, ADL CLN membership, FIDF/JNF full donor list confirmation, and detailed post-October 2023 IBM Israel commercial activity volumes.
Open questions:
1. What does the Hebrew-language Israeli Government Procurement Administration portal disclose about current IBM Israel government contracts, including any IMOD/IDF or Israel Prison Service awards?
2. What is the current status of IBM Israel’s biometric population-registry contract post-2020?
3. Does IBM Israel hold Preferred Technology Enterprise status under Israeli tax law, and what is the financial value of any associated tax benefit?
4. What is the specific scope and financial value of IBM’s Israel Innovation Authority programme participation?
5. What are the post-2022 BIRD Foundation project listings involving IBM Israel?
6. Has any updated OHCHR settlement database iteration under HRC Resolution 53/25 evaluated IBM for inclusion?
7. Do IBM Research Haifa or Technion/Hebrew University collaborative projects have documented dual-use defence applications?
8. Were any IBM Israel government contracts executed specifically in the post-ICJ AO (post-19 July 2024) window, and if so, what agencies were involved?
These recommendations are calibrated to the validated score of 491 (Tier C) and the evidence limits identified above. They are ranked by the evidence basis supporting each recommendation.
1. Primary procurement research (V-MIL, V-DIG, V-ECON — high evidentiary priority). The Hebrew-language Israeli Government Procurement Administration (mr.gov.il) portal is the single highest-value evidence gap across three domains. Hebrew-language research capability or engagement of an Israeli procurement specialist is required to determine whether IBM Israel holds current contracts with IMOD, IDF, the Israel Prison Service, or occupation-adjacent civil administration bodies. This would either confirm the low V-MIL score or materially escalate it.
2. Biometric registry current status (V-DIG — high evidentiary priority). The Who Profits and 972 Magazine documentation of IBM Israel’s Population and Immigration Authority biometric registry work is pre-2020 and its current status is unconfirmed.633 A targeted inquiry to Who Profits or direct review of post-2020 Israeli Ministry of Interior procurement records is recommended to resolve this gap. A confirmed continuation would push V-DIG toward the Surveillance Enablement band (6.1–6.9) and increase the composite by approximately 30–40 points.
3. Engagement with IBM on constructive notice (V-POL — medium priority, calibrated to score). Given the ICJ Advisory Opinion of 19 July 2024 and ICC arrest warrants of November 2024, and given IBM’s documented capacity for explicit named-conflict corporate statements (Russia 2022, racial justice 2020), engagement requesting a public IBM statement on its Israeli operations and their relationship to the ICJ AO is warranted.40 The current V-POL score of 1.29 reflects the absence of active advocacy rather than confirmed political opposition to accountability mechanisms; a corporate policy response could reduce the asymmetric-silence finding.
4. Shareholder resolution filing (V-POL — medium priority). No shareholder resolution specifically addressing IBM’s Israeli government contracts, occupation-adjacent technology deployment, or human rights due diligence on Israeli operations has been filed at IBM’s AGM.47 The absence of such resolutions — in contrast to Google and Amazon in 2024 — means the formal governance pathway has not been tested. A resolution requesting disclosure of IBM Israel’s government contract scope, including any contracts with entities administering the occupied territories, would create a public record and a fiduciary obligation to respond, regardless of outcome.
5. PTE tax status disclosure (V-ECON — medium-low priority). IBM’s Preferred Technology Enterprise status in Israel is not publicly disclosed and represents an unresolved evidence gap that could bear on the economic integration score.37 A formal inquiry to IBM’s investor relations for country-level tax disclosure, or consultation of IBM’s BEPS country-by-country reporting where filed, is recommended. PTE status confirmation would not change the Tier C designation but would add precision to the V-ECON Magnitude estimate.
6. Divestment screening guidance (V-ECON — medium-low priority, calibrated to Tier C). IBM’s Tier C score (491) places it below the Tier B threshold (600) used by many divestment screens as a primary trigger. The score reflects substantial economic and digital integration with Israel but the absence of direct military supply relationships. Institutional investors applying a graduated approach should note that the composite is driven by V-ECON (Core R&D anchor) and V-DIG (structural data-exposure), not by direct weapons or occupation-infrastructure contracts. A monitoring posture — flagging IBM for re-evaluation if the biometric registry or Hebrew-language procurement gap is resolved — is the calibrated institutional response at this score level, rather than immediate primary divestment action.
IBM acquires Trusteer — https://www.ibm.com/press/us/en/pressrelease/41609.wss ↩↩↩
IBM–Israel National Cyber Bureau MoU, IBM Israel page — https://www.ibm.com/il-en ↩↩
IBM Be’er Sheva development centre — https://newsroom.ibm.com/2016-05-09-IBM-Opens-New-Research-and-Development-Center-in-Beer-Sheva-Israel ↩↩↩
IBM closes Red Hat acquisition — https://newsroom.ibm.com/2019-07-09-IBM-Closes-Landmark-Acquisition-of-Red-Hat ↩↩
IBM CEO racial justice and facial recognition letter — https://newsroom.ibm.com/2020-06-08-IBM-CEO-Arvind-Krishna-Letter-to-Congress-on-Racial-Justice-Reform ↩
Who Profits IBM profile — https://whoprofits.org/company/ibm/ ↩↩↩↩
Kyndryl separation from IBM — https://newsroom.ibm.com/2021-11-04-Kyndryl-Completes-Separation-from-IBM ↩
IBM suspends Russia operations — https://newsroom.ibm.com/2022-03-08-IBM-Suspends-Business-in-Russia ↩
IBM Research Haifa — https://research.ibm.com/labs/haifa ↩↩↩↩
IBM watsonx launch — https://newsroom.ibm.com/2023-05-09-IBM-Unveils-the-watsonx-AI-and-Data-Platform ↩
IBM–Palo Alto Networks QRadar deal (Reuters) — https://www.reuters.com/technology/ibm-palo-alto-networks-qradar-2024-05-16/ ↩↩
IBM acquires HashiCorp — https://newsroom.ibm.com/2024-04-24-IBM-to-Acquire-HashiCorp ↩↩
ICJ Advisory Opinion case 186 — https://www.icj-cij.org/case/186 ↩
ICC arrest warrants, State of Palestine situation — https://www.icc-cpi.int/news/situation-state-palestine-icc-pre-trial-chamber-i-rejects-state-israels-challenges ↩
IBM Trusteer product page — https://www.ibm.com/products/trusteer ↩
IBM SEC 10-K filings — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0000051143&type=10-K ↩↩
IBM SEC SC 13 institutional shareholder filings — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0000051143&type=SC+13&dateb=&owner=include&count=40 ↩
Israel Innovation Authority multinational R&D programme — https://innovationisrael.org.il/en/program/multinational-rd-centers/ ↩↩↩
Israeli Government Procurement Administration portal — https://mr.gov.il/ilgovextra/Pages/Tenders.aspx ↩
PAX Companies Arming Israel and Their Financiers (June 2024) — https://paxforpeace.nl/publications/companies-arming-israel-and-their-financiers/ ↩
UN A/HRC/59/23 (Albanese SR report, 2 July 2025) — https://www.ohchr.org/en/documents/thematic-reports/ahrc5923-report-special-rapporteur-situation-human-rights-palestinian ↩
OHCHR settlement business database (A/HRC/43/71) — https://www.ohchr.org/en/special-procedures/sr-palestine/database-all-businesses ↩
FPDS federal procurement data — https://www.fpds.gov/ ↩
Kyndryl Israel — https://www.kyndryl.com/il/en/about-us ↩
IBM Defence and Intelligence consulting — https://www.ibm.com/consulting/defense-intelligence ↩
BIS export licensing system — https://efts.bis.doc.gov/ ↩
Who Profits IBM profile — https://whoprofits.org/company/ibm/ ↩
AFSC Investigate IBM profile — https://investigate.afsc.org/company/ibm ↩
CyberArk–IBM QRadar integration — https://securityintelligence.com/articles/cyberark-ibm-qradar-integration/ ↩
Check Point–IBM security alliance — https://newsroom.ibm.com/2018-02-check-point-ibm-security ↩
SentinelOne–IBM partnership 2023 — https://www.sentinelone.com/press/sentinelone-ibm-partnership-2023/ ↩
Claroty–IBM QRadar integration — https://claroty.com/partners/ibm-qradar ↩
972 Magazine IBM biometric ID — https://972mag.com/ibm-biometric-id-palestinians/ ↩↩
IBM Israel government digital transformation (Globes) — https://en.globes.co.il/en/article-ibm-israel-government-digital-transformation-2022 ↩
Project Nimbus (Google/Amazon); IBM not a party — https://www.timesofisrael.com/google-amazon-win-1-2b-cloud-contract-with-israeli-government/ ↩↩
IBM Cloud data centres — https://www.ibm.com/cloud/data-centers ↩
IBM annual report 2023 — https://www.ibm.com/investor/att/pdf/IBM_Annual_Report_2023.pdf ↩↩
Don’t Buy Into Occupation 2024 — https://dontbuyintooccupation.org/ ↩
Corporate Occupation IBM profile — https://www.corporateoccupation.org/companies/ibm ↩
IBM Russia suspension statement — https://newsroom.ibm.com/2022-03-08-IBM-Suspends-Business-in-Russia ↩↩
IBM CEO racial justice letter — https://newsroom.ibm.com/2020-06-08-IBM-CEO-Arvind-Krishna-Letter-to-Congress-on-Racial-Justice-Reform ↩
IBM human rights and impact reporting — https://www.ibm.com/impact/be-the-change/human-rights ↩↩
IBM federal lobbying disclosures (OpenSecrets) — https://www.opensecrets.org/orgs/ibm/lobbying?id=D000000163 ↩
IBM PAC contributions (OpenSecrets) — https://www.opensecrets.org/political-action-committees-pacs/ibm/C00112052/recipients/2024 ↩
Technion–IBM research collaboration — https://www.technion.ac.il/en/research/collaborative-research/ ↩
USISTF / BIRD Foundation — https://www.usistf.org/ ↩
IBM SEC proxy (DEF 14A) filings — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0000051143&type=DEF+14A ↩↩
Ethisphere IBM listing — https://ethisphere.com/ibm-worlds-most-ethical-companies/ ↩
UN A/HRC/59/23 economy of occupation report — https://www.ohchr.org/en/documents/thematic-reports/ahrc5923-economy-occupation-economy-genocide ↩
Norwegian GPFG exclusion list — https://www.nbim.no/en/the-fund/responsible-investment/exclusion-of-companies/ ↩
KLP exclusion list — https://www.klp.no/en/klp-and-sustainable-investments/exclusions/ ↩
IBM Palo Alto Networks partnership announcement — https://newsroom.ibm.com/2024-05-ibm-palo-alto-networks-security ↩
IBM Research Haifa 50th anniversary — https://research.ibm.com/blog/ibm-research-haifa-50-years ↩
Trusteer acquisition (TechCrunch) — https://techcrunch.com/2013/08/15/ibm-acquires-trusteer/ ↩
IBM annual report 2024 — https://www.ibm.com/investor/att/pdf/IBM_Annual_Report_2024.pdf ↩
HRC Resolution 53/25 reaffirming settlement database mandate — https://www.ohchr.org/en/hr-bodies/hrc/regular-sessions/session53/res-dec-stat ↩
Amnesty Israel’s Apartheid Against Palestinians (2022) — https://www.amnesty.org/en/documents/mde15/5141/2022/en/ ↩
Human Rights Watch A Threshold Crossed (2021) — https://www.hrw.org/report/2021/04/27/threshold-crossed/israeli-authorities-and-crimes-apartheid-and-persecution ↩
Al-Haq business and human rights publications — https://www.alhaq.org/publications/ ↩
AFSC Occupation Profiteers report — https://afsc.org/occupation-profiteers ↩
IBM Israel government page — https://www.ibm.com/il-en/industries/government ↩
Red Hat Israel office — https://www.redhat.com/en/global/israel ↩
IBM board of directors — https://www.ibm.com/investor/governance/board-of-directors ↩
No Tech for Apartheid — https://www.notechforapartheid.com/ ↩
DSCA major arms sales — https://www.dsca.mil/press-media/major-arms-sales ↩
FIDF corporate sponsors — https://www.fidf.org/support/corporate ↩
JNF corporate partnerships — https://www.jnf.org/menu-3/corporate-partnerships ↩
IBM Arvind Krishna profile — https://newsroom.ibm.com/arvind-krishna ↩
UK export controls licensing data — https://www.gov.uk/government/collections/strategic-export-controls-licensing-data ↩
